New issue of the Corporate Ownership and Control journal
The editorial team of Virtus Interpress presents the new issue (volume 17, issue 3) of the journal Corporate Ownership and Control represented by the scholars from Canada, Italy, Denmark, France, Australia, Brazil, the UK, Sweden, UAE, Iceland, Tunisia, etc.
The published articles are devoted to a great variety of topics that include corporate governance, financial ratios, financial crisis, bankruptcy, SMEs, firm performance, ownership strategy and structure, stewardship, banks, board diversity, gender diversity, cash flows, digitalization, family firms, state-owned firms, internationalization, innovations, risk-taking, risk relevance, return volatility, financial institutions, CSR disclosure, accounting, auditing, governmentality, pricing politics, artificial intelligence, earnings management, financial reporting, etc.
The full issue of the journal is available at the following link.
Mohammad Refakar and Nivo Ravaonorohanta discussed and compared the effectiveness of governance mechanisms (both internal and external) in emerging and developed markets
Francesca di Donato and Luciano Nieddu investigated if key performance indicators obtained from the financial statement are able to predict possible distress in a company. The study was accomplished on the basis of a sample of 100 Italian non-listed small-medium enterprises.
Gudrun Erla Jonsdottir, Throstur Olaf Sigurjonsson, and Thomas Poulsen researched the topic of ownership strategy as a governance mechanism for collective action by owners and responsible ownership.
Achraf Haddad, Anis El Ammari, and Abdelfettah Bouri approached to identify the impact of ownership structure on the financial performance of conventional and Islamic banks and found substantial differences between ownership structure and financial performance in Islamic and other banks, suggesting the significant influence of regulatory context and principles.
Carmen Gallucci, Rosalia Santulli, and Riccardo Tipaldi examined the effect of board gender diversity on a bank’s risk using a moderate multiple regression analysis on a dataset covering the years 2008-2017 and comprising 110 banks from Germany, Italy, Spain, and Switzerland.
Salvatore Ferri, Alberto Tron, Raffaele Fiume, and Gaetano Della Corte provided an empirical analysis of cash flow of several management areas and business performance on the basis of a sample of Italian listed companies in the 2008-2017 period.
Fabio Quarato, Marco Pini, and Edoardo Positano studied the role of digital technologies in international propensity of family firms based on a survey of 2,500 Italian firms carried out in 2015 by Italian Chambers of Commerce.
Ahmed Imran Hunjra, Tahar Tayachi, and Rashid Mehmood analyzed the impact of the ownership structure on risk-taking behavior of banks in emerging markets and found that international involvement in the finance industry reduces risk taking appetite
Selina Um, Sarod Khandaker, and Chee Jin Yap researched the effect of the regulatory environment on the structure of finances in financial institutions. The investigation covered the period from 2000 to 2014 and useed financial institutions’ input and output variables.
João Antônio Salvador de Souza, Patrícia Maria Bortolon, and Ricardo Pereira Câmara Leal explored the role of disclosure and ownership structure in the context of transactions related to political parties using a hand-collected sample of 3,790 Brazilian RPT contracts over the 2010-2012 period.
Fabio Fortuna, Mirella Ciaburri, Silvia Testarmata, and Riccardo Tiscini provided empirical evidence on the relationship between CSR disclosure and ownership structure. The analysis was conducted on the basis of a sample of 192 listed firms with reference to Italy.
Loai Ali Alsaid and Jean Claude Mutiganda performed an interesting analysis of the specific features, effects and socio-political dynamics of accounting in smart cities.
Reem Solaimani, Fatima Rashed, Shahad Mohammed, and Walaa Wahid ElKelish undertook a study of the role of artificial intelligence in corporate governance using the deductive research approach.
Andrea Rey, Danilo Tuccillo, and Fabiana Roberto evaluated the relationships between earnings management and debt maturity structure of Italian non-SMEs.
Finally, Manuela Lucchese, Ferdinando Di Carlo, and Alberto Incollingo examined the relationship between the risk measures and the volatility of total comprehensive income, other comprehensive income (OCI), and single OCI components in the European context, using a sample of 166 listed banks selected from 15 European countries
We hope that reading this issue will be pleasant and informative for you!